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V0292-18 7 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · rectificación de deducciones

An VAT deduction may be rectified by error in future tax returns

A tenant of a commercial premises deducted a VAT amount lower than that indicated on the invoice received. The DGT responds as to whether they may rectify said deduction.

The question raised

Question posed: Rectification of the deduction made.

The DGT's ruling

The taxable person may rectify deductions made unduly or by error in the tax returns filed in the future. To do so, four years must not have elapsed since the accrual of the transaction that determined the input VAT.

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